Guidance on remote auditing

Supported by ECIIA, Specialists from the Internal Audit Service at the European Commission have described the way to implement remote auditing by using the new Guide on Remote Auditing for the use of Internal Auditors. This guide describes, what a remote audit is, how to assess whether an audit can be conducted remotely, what tools […]

Avoiding the blind spot

During the COVID-period, financial resilience and stability are paramount for businesses. Because of the pandemic, many companies have faced difficult decisions about cost savings through budget cuts and layoffs. There were also a number of challenges that internal audit teams faced, such as competing priorities and lack of resources. A report by the Chartered Institute […]

Continuous Auditing

The high speed of economic change, digitalization and automation have an impact on the internal audit function. The internal audit function must plan ahead and at the same time react promptly. There is a shift from static, timeframe-based risk assessment and audit planning to a direct situationally reactive analysis of risks. Continuous auditing plays a […]